Colonel NEWMANasked the Paymaster-General whether a Member of this House 2087W is entitled to deduct from his Income Tax assessment under Schedule E the expenses which he may incur in travelling from his residence to Westminster, in travelling to his constituency to fulfil a necessary public engagement, in maintaining a private secretary or an organising secretary in his constituency, or on necessary postage expenses; and, if not entitled to deduct on each one of these items, will he say on which he is so entitled?
§ Sir R. HORNEA form of expenses claim is being prepared, and will shortly be issued to Members. This form will indicate the general classes of expenditure which may normally be allowed. The hon. Member will appreciate that the nature of these expenses will vary considerably according to the circumstances of each case, but the general test by which the admissibility of any item of expenditure must be judged is whether the expense has been incurred wholly, exclusively, and necessarily in the performance of the duties of the Member's office. I should add that, in accordance with the answer I gave to the hon. and gallant Member yesterday, the expense of travelling from his residence to Westminster would not come within the expenses which a Member of Parliament would be entitled to deduct.
§ Lord R. CECILasked the Lord Privy Seal whether he will lay upon the Table a copy of the memorandum or minute of advice received from the Board of Inland Revenue on the question of the expenses admissible as a deduction in the computation of Income Tax assessments on the emoluments of Members of Parliament?